PENGARUH KEPEMILIKAN INSTITUSIONAL, OPINI AUDIT, UKURAN KAP YANG DIPAKAI, DAN PERTUMBUHAN PERUSAHAAN KLIEN TERHADAP VOLUNTARY AUDITOR SWITCHING (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2019)

Dwi Juliyanti, Ajeng Prisna (2020) PENGARUH KEPEMILIKAN INSTITUSIONAL, OPINI AUDIT, UKURAN KAP YANG DIPAKAI, DAN PERTUMBUHAN PERUSAHAAN KLIEN TERHADAP VOLUNTARY AUDITOR SWITCHING (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2019). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan institusional, opini audit, ukuran KAP yang dipakai dan pertumbuhan perusahaan klien terhadap voluntary auditor switching baik secara parsial maupun simultan. Penelitian ini menggunakan pendekatan asosiatif kuantitatif, yang diukur dengan metoda regresi logistik dengan SPSS 25. Populasi dari penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2015-2019. Sampel ditentukan berdasarkan metoda purposive sampling, dengan jumlah sampel sebanyak 22 perusahaan manufaktur sehingga total observasi dalam penelitian ini sebanyak 110 observasi. Data yang digunakan dalam penelitian ini berupa data sekunder. Teknik pengumpulan data menggunakan dokumentasi melalui situs resmi IDX www.idx.co.id dan website masing-masing perusahaan. Hasil dari penelitian ini menunjukkan bahwa kepemilikan institusional dan opini audit secara parsial tidak berpengaruh terhadap voluntary auditor switching pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2015-2019. Ukuran KAP yang dipakai dan pertumbuhan perusahaan klien secara parsial berpengaruh terhadap voluntary auditor switching. Kepemilikan institusional, opini audit, ukuran KAP yang dipakai, dan pertumbuhan perusahaan klien secara simultan berpengaruh terhadap voluntary auditor switching pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2015-2019. / ABSTRACT This study aims to determine the influence of institutional ownership, audit opinion, size of KAP used, and client company growth on voluntary auditor switching both partially and simultaneously. This research uses a quantitative associative approach as measured by the logistic regression method with SPSS 25. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX) period 2015-2019. The sample was determined based on the purposive sampling method, with a total size of 22 manufacturing companies, and the total observations in this research are 110 observations. The data used in this research is secondary data. The data collection technique uses the documentation method through the official IDX website www.idx.co.id and the respective companies’ websites. The result of this study indicate that institutional ownership and audit opinion partially have no effect on voluntary auditor switching in manufacturing companies listed on the Indonesia Stock Exchang 2015-2019. Size of KAP used and client company growth partially have effect on voluntary auditor switching in manufacturing companies listed on the Indonesia Stock Exchang 2015-2019. Institutional ownership, audit opinion, size of KAP used , and client company growth simultaneously have effect on voluntary auditor switching in manufacturing companies listed on the Indonesia Stock Exchange 2015-2019.

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorYusuf, MuhammadUNSPECIFIEDmyusuf@stei.ac.id
Subjects: Akuntansi > Auditing
Divisions: S1 Akuntansi
Depositing User: Users 1031 not found.
Date Deposited: 05 Dec 2020 04:39
Last Modified: 05 Dec 2020 04:39
URI: http://repository.stei.ac.id/id/eprint/2111

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